Section 24
SEC. 24. Recovery of Lien—Without prejudice to the authority and rights of the Bureau of Customs in the disposition of property in Customs custody as provided for in the Tariff and Customs Code, as amended, if any goods which have been placed in or on the premises of the Authority are not removed therefrom within the prescribed period after the legal permit for their withdrawal and/or release from Customs custody, or the authority to load, in case of exports, has been issued by the Bureau of Customs, the Authority, with the prior concurrence of the Bureau of Customs, may dispose of any such goods in the manner as it deems fit in order to recover the lien; Provided, That the proceeds of the sale shall be applied in the following manner: Firstly, in payment of duties and taxes due to the Government; Secondly, in payment of expenses of the sale; Thirdly, in payment of the rates, charges, and fees due to the Authority in respect of the goods; Fourthly, in payment of freight, lighterage or general average, on the voyage of importation and in case of exports, in payment of domestic freight, lighterage and cartage, of which due notice shall have been given to the Authority; And finally, in rendering on demand the surplus, if any, to the person legally entitled thereto: Provided, That in case no such demand is made within a period of one year from the date of sale of the goods, the surplus, if any, shall become part of the general funds of the Authority, whereupon all rights to the same by such person shall be extinguished.